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PwC Market Insights (1)

Jordan introduces formal transfer pricing requirements
In briefOn June 7, 2021, the Hashemite Kingdom of Jordan (“Jordan”) published the Regulation No. 40 for the year 2021 in its Official Gazette (“the regulation”). The regulation introduces formal transfer pricing (“TP”) requirements in accordance with the provisions of the Article 77/A of the Income Tax Law No. 34 of 2014 (“the Income Tax Law”) and ...